SOMNIS CONCEPTS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SOMNIS CONCEPTS
Largest movements
- Receivables within one year +€374,266
up €374,266 (+688%), from €54,380 to €428,646
of which Trade receivables: +€333,672
- Cash -€13,249
down €13,249 (-83.6%), from €15,850 to €2,601
mainly Receivables within one year (-€374,266) and Investment in fixed assets (net) (-€514)
- Trade debts +€332,497
new in 2025: €332,497
- Debts after one year +€25,000
new in 2025: €25,000
- Turnover +€883,136
up €883,136 (+672%), from €131,468 to €1.0m
- Purchases and services +€880,399
up €880,399 (+686%), from €128,324 to €1.0m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,230 | €431,715 | +€361,485 | +515% |
| Fixed assets | 21/28 | - | €468 | +€468 | |
| Intangible fixed assets | 21 | - | €468 | +€468 | |
| Current assets | 29/58 | €70,230 | €431,247 | +€361,017 | +514% |
| Amounts receivable within one year | 40/41 | €54,380 | €428,646 | +€374,266 | +688% |
| Trade receivables | 40 | €3,637 | €337,308 | +€333,672 | +9,175% |
| Other amounts receivable | 41 | €50,743 | €91,338 | +€40,594 | +80.0% |
| Cash at bank and in hand | 54/58 | €15,850 | €2,601 | -€13,249 | -83.6% |
| Total equity and liabilities | 10/49 | €70,230 | €431,715 | +€361,485 | +515% |
| Equity | 10/15 | €70,230 | €73,221 | +€2,991 | +4.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €20,230 | €23,221 | +€2,991 | +14.8% |
| Distributable reserves | 133 | €20,230 | €23,221 | +€2,991 | +14.8% |
| Amounts payable | 17/49 | - | €358,494 | +€358,494 | |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Other amounts payable | 178/9 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | - | €333,494 | +€333,494 | |
| Trade debts | 44 | - | €332,497 | +€332,497 | |
| Suppliers | 440/4 | - | €332,497 | +€332,497 | |
| Taxes, remuneration and social security | 45 | - | €997 | +€997 | |
| Taxes | 450/3 | - | €997 | +€997 | |
| Turnover | 70 | €131,468 | €1,014,604 | +€883,136 | +672% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,324 | €1,008,723 | +€880,399 | +686% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €46 | +€46 | |
| Other operating charges | 640/8 | €216 | €1,038 | +€823 | +382% |
| Gross operating margin | 9900 | €3,144 | €5,881 | +€2,737 | +87.1% |
| Operating profit (loss) | 9901 | €2,928 | €4,797 | +€1,869 | +63.8% |
| Financial income | 75/76B | €1,454 | €678 | -€776 | -53.4% |
| Recurring financial income | 75 | €1,454 | €678 | -€776 | -53.4% |
| Financial charges | 65/66B | €417 | €1,487 | +€1,071 | +257% |
| Recurring financial charges | 65 | €417 | €1,487 | +€1,071 | +257% |
| Profit (loss) for the period before taxes | 9903 | €3,965 | €3,988 | +€22 | +0.6% |
| Income taxes | 67/77 | €991 | €997 | +€6 | +0.6% |
| Profit (loss) for the period | 9904 | €2,974 | €2,991 | +€17 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,974 | €2,991 | +€17 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.